https://www.taxtmi.com/caselaws?id=360482 The Tribunal set aside the impugned order rejecting the refund claim of Rs. 1,23,600 based on unjust enrichment. Despite delays, the appellant's eligibility for exemption and payment of duty under protest, along with evidence from a Chartered Accountant, supported the finding that the duty amount was not passed on. The appeal was allowed with consequential relief, emphasizing the lack of documentary evidence regarding price increase post-duty imposition in 1982. en-us Fri, 16 Mar 2018 00:00:00 +0530 Fri, 18 May 2018 06:43:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360482 The Tribunal set aside the impugned order rejecting the refund claim of Rs. 1,23,600 based on unjust enrichment. Despite delays, the appellant's eligibility for exemption and payment of duty under protest, along with evidence from a Chartered Accountant, supported the finding that the duty amount was not passed on. The appeal was allowed with consequential relief, emphasizing the lack of documentary evidence regarding price increase post-duty imposition in 1982. Case-Laws Central Excise Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360482